Legal Opinion
Rice v. Commissioner
United States Tax Court
Decided March 17, 1982No. Docket No. 4858-80Unpublished
1Opinion of the Court
LANE G. RICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rice v. Commissioner
Docket No. 4858-80.
United States Tax Court
T.C. Memo 1982-129; 1982 Tax Ct. Memo LEXIS 616; 43 T.C.M. (CCH) 796; T.C.M. (RIA) 82129;
March 17, 1982.
Lane G. Rice, pro se.
Kenneth W. McWade, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge:* Respondent determined deficiencies in petitioner's Federal income tax for 1978 in the amount of $ 16,152.30. The issues for our decision are: (1) Whether wages are income within the meaning of the Sixteenth Amendment; 1 and (2) whether…
2Cases cited10 opinions
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Lynch v. HornbySupreme Court of the United States · 1918
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- William H. Reading and Beverly S. Reading v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
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